A Government Received $30,000 of Interest on Investments of Its

A government received $30,000 of interest on investments of its General Fund during the year. The fair value of its investments increased by $3,500 during the year. In its General Fund statement of revenues, expenditures, and changes in fund balance the government should report

A) Investment income of $30,000 as revenues and the increase in the fair value of investments of $3,500 as an other financing source.
B) Investment income of $33,500 as revenues.
C) Investment income of $33,500 as an other financing source.
D) Investment income of $30,000 as revenues and disclose the increase in the fair value of investments in the notes to the financial statements.